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INDONESIA
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif
Published by Universitas Tadulako
ISSN : 26223082     EISSN : 26223090     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akun Nabelo terbit dua kali setahun (Januari dan Juli) yang mempublikasikan hasil-hasil penelitian yang relevan dengan bidang ilmu akuntansi.
Arjuna Subject : -
Articles 79 Documents
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DAMPAK INVASI RUSIA TERHADAP REAKSI PASAR PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI INDONESIA Muhammad Afdhal; Indra Basir; Muhammad Agung Mubarak
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study aims to determine and analyze the impact of the Russian invasion of Ukraine on market reactions to mining sector companies in Indonesia. This research was conducted by examining the market reaction of the period before and after the Russian invasion of Ukraine on February 24, 2022. The market reaction in this study was calculated through abnormal stock returns using the single index model method. The research data were analyzed using the paired sample t-test. The results of this study reveal that there are differences in abnormal returns between before and after the Russian invasion of Ukraine on February 24, 2022. These results indicate that investors in the mining sector were reactive in the early period of the Russian invasion of Ukraine on companies in Indonesia.
PERBEDAAN RASIO FUNDAMENTAL DAN PERTUMBUHAN LABA SEBELUM DAN PADA MASA PANDEMI COVID-19 PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (Periode 2019-2020) MILENI WAHYU NISA OKTAVIA; NIBRAS ANNY KHABIBAH
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The COVID-19 pandemic has a critical effect on the global economy. There are many impacts felt by companies in Indonesia. The transportation area is one of the maximum affected industrial sectors. This have a look at ambitions to reveal whether or not there are variations in the fundamental ratios and profit growth than and at some stage in the COVID-19 pandemic in transportation organizations indexted at the Indonesia Stock Exchange. This studies is a quantitative research that uses a comparative approach. The sample used was determined by purposive sampling with a complete pattern of 17 organizations. Using statistics evaluation strategies withside the shapes of the Wilcoxon signed rank test a look at wherein the statistic is processed with SPSS 20. The effect of this have a look at imply that there are variations in total assets turn over (TATO) and there aren’t any variations in debt to equity (DER), return on assets (ROA) and profit growth than and at some stage in the COVID-19 pandemic for transportation organizations indexed at the Indonesia Stock Exchange for the 2019-2020 period.
IMPLEMENTASI SISTEM PENGENDALIAN MUTU PADA KANTOR AKUNTAN PUBLIK ABC DENGAN BASIS VALUE Rika Yulia Rahmawati; Theresia Dwi Hastuti
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 6, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The purpose of this research is to finding out how Sistem Pengendalian Mutu (SPM) is applied to a Kantor Akuntan Publik (KAP), how KAP redesigns SPM  implementation based on standards and values and aims to see how the application of SPM affects audit quality. This study uses all individuals in the KAP ABC as informants, including one Partner, one Supervisor and six Auditor Staff. Research data was collected by interviewing all informants. Research data was analyzed manually and supported by Nvivo software tools to improve the quality of analysis. The results of this study indicate that in KAP ABC there are values (independent value, confidentiality value, family value and cohesive value) that are well internalized, but the implementation of SPM in KAP ABC has not been carried out optimally resulting in less than optimal audit quality. 
IMPLEMENTASI PEMBIAYAAN KPR MURAHABAH DITINJAU DENGAN PSAK 102 PADA BANK MUAMALAT KCU GORONTALO Nismawati Ali; Niswatin Niswatin; Nurhayati Panigoro
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 6, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This research aims to understand the implementation of home ownership credit (KPR) using murabahah contract in accoradance with PSAK 102 (Accounting Standars) at Bank Muamalat Main Branch Office (KCU) Gorontalo. This research subject is Bank Muamalat Main Branch Office (KCU) Gorontalo, and the research with data collection techniques, including observation, interviews, and documentation. This research employs qualitativbe research analysis. In conclusion, the implementation of home ownership credit (KPR) using murabahah at Bank Muamalat Main Branch Office (KCU) Gorontalo is in accordance with PSAK 102 (Accounting Standars), but there are still some differences compared to the provisions stated in PSAK 102. The implementation at Bank Muamalat Main Branch Office (KCU) Gorontalo allows discount to be given only based on the bank’s regulations, and these discounts are not explicitly stipulated in the contract. Additionaly, providing a down payment for murabahah financing is not obligatory, as the nature of the contract changes to musyarakah if a down payment is used
ANALISIS KINERJA KARYAWAN MELALUI FAKTOR-FAKTOR BUDAYA ORGANISASI DAN KUALITAS SISTEM INFORMASI AKUNTANSI (STUDI PADA BADAN KEUANGAN DAN ASET DAERAH KABUPATEN BANDUNG) Ari Bramasto; Neni Astini; Putri Harissa
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 2 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This take a look at examines the elements that have an effect on the overall performance of personnel of the Regional Financial and Asset Agency of Bandung Regency, particularly via Work Culture and Accounting Information Systems. The studies approach used on this studies is descriptive verification, in the meantime the approach of evaluation used is a couple of linear regression the usage of the IBM SPSS 23 software. This take a look at used purposive sampling with a complete of forty six respondents. The outcomes indicated that the paintings subculture and accounting statistics gadget had a high-quality and giant impact on worker overall performance.
KEWAJIBAN PERPAJAKAN PASCA PP 23/2018: SIAPKAH WAJIB PAJAK MELAKSANAKANNYA? Dian Purnama Sari; Patricia Febrina Dwijayanti; Rwa Abimantrana Ksemadyastu; Michael Michael
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study is to empirically test the readiness of Corporate Taxpayers to carry out tax obligations after Government Regulation number 23/2018 (PP 23/2018). The survey method is an appropriate method for this research. Respondents as the object of this research are MSME owners in East Java, in the form of a CV and calculating Income Tax based on PP 23/2018. The results of this study indicate that tax socialization, taxpayer knowledge and tax sanctions have a positive effect on readiness to carry out tax liability after PP 23/2018. Interestingly, awareness of tax compliance does not affect the readiness of taxpayers to carry out their tax liability after PP 23/2018.
FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA AUDITOR DI ERA VOLATILITY, UNCERTAINTY, COMPLEXITY, DAN AMBIGUITY (VUCA) Leriza Desitama Anggraini; R M Rum Hendarmin
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

VUCA is a condition that affects the state of the economy because of the rapid changes in various sectors that create unexpected and difficult to predict business challenges where this era will test the viability of companies. Auditors have an important role in the survival of the company. The sustainability of the company can be realized, one of which is from financial reports that are presented fairly. Therefore, to encourage this success, the auditor needs good and quality performance. This study aims to analyze and examine the factors that can affect the performance of auditors in the KAP Palembang City. This research is included in the type of quantitative descriptive research. The processed data is primary data, where data is obtained through distributing questionnaires and direct interviews as a means of confirmation to informants. Objects in this study include role conflict, audit structure, motivation, audit fees and job satisfaction. The sample in this study is 40 auditors who have met the criteria. The results of the analysis and testing of data and hypotheses show that partially the role conflict variables, audit structure variables, and motivational variables do not affect the auditor's performance. Meanwhile, the variable audit fees and job satisfaction variables influence the auditor's performance. Furthermore, simultaneously, these variables affect the auditor's performance.
PENGARUH PENGGUNAAN MEDIA SOSIAL TERHADAP TRANSPARANSI PENGUNGKAPAN INFORMASI PELAPORAN KEUANGAN Fransiska Widya Pramestika Ariyanti Putri; agnes utari widyaningdyah
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The objective of this study was to empirically examine the effect of social media use on the disclosure transparency of financial reporting information. The design of this research was quantitative research with the data source used was in the form of annual reports listed on the Indonesia Stock Exchange (BEI) year of 2016- 2018. The object of this research was manufacturing and nonfinancial companies. The sample was selected by using purposive sampling method and proportionate stratified random sampling. The data analysis technique used was multiple regression analysis. The results of this study found that the use of social media has a positive effect on the disclosure transparency of financial reporting information. This proves that the use of social media is able to provide transparent disclosure of financial reporting information. Transparent disclosure provides a clear representation of how a company describes its organization. Ultimately, investors can have the information they need to estimate risk in making investment decisions and have longterm trust in the company
EFEK GENDER SEBAGAI VARIABEL PEMODERASI PADA PENGARUH LITERASI KEUANGAN DAN GAYA HIDUP TERHADAP PENGELOLAAN KEUANGAN Kathleen Asyera Risakotta
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 6, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study aims to determine the moderating effect of gender on the effect of financial literacy and lifestyle on financial management. This research was conducted with quantitative methodes. The population used in the study were accounting students amounted to 800 students with a sample of 132 respondent.  Sampling technique using random sampling. Primary data in the form of a questionnaire used in this study. This study uses the Moderated Regression Analysis (MRA). The results showed that financial literacy influences on financial management. Lifestyle influences on financial management. Gender has no effect on financial management. Gender is not a moderation in the relationship between financial literacy, lifestyle and financial management. 

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